Tariff classification of mixed constituents follows the resultant product when separate components are intended to be combined into adhesives.

Separately sold constituents intended to be mixed together for a finished product are classified under the tariff heading applicable to the resultant product. Applying Section Note (2) of Section VI and Section Note (1) of Section VII of the Central Excise Tariff Act, 1985, polyurethane resin and polyisocyanate cleared in separate sets but meant to be combined into adhesives were held classifiable as adhesives rather than under the heading for one constituent alone. The classification under Tariff Item 35.06 was therefore correct, and the assessee's challenge failed.

---

---

Issues: Whether the goods cleared in two separate sets, to be mixed together to form adhesives, were correctly classifiable under Tariff Item 35.06 or under Tariff Item 3909.60.

Analysis: The goods consisted of polyurethane resin and polyisocyanate sold separately but intended to be mixed to obtain adhesives. Applying Section Note (2) of Section VI and Section Note (1) of Section VII of the Central Excise Tariff Act, 1985, goods sold in separate constituents and meant to be mixed together are to be classified under the heading appropriate to the resultant product. Since the mixed product was adhesives, the proper classification was the heading for adhesives and not the heading applicable to one constituent alone.

Conclusion: The classification under Tariff Item 35.06 was correct, and the challenge to the Tribunal's view failed.

Final Conclusion: The appeals did not succeed and the assessee's classification was upheld.

Ratio Decidendi: Where separately sold constituents are intended to be mixed together to obtain a finished product, classification follows the tariff heading of the resultant product.

---